COOL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COOL
Largest movements
- Receivables within one year -€22,684
down €22,684 (-17.0%), from €133,562 to €110,877
- Profit (loss) carried forward -€16,456
down €16,456 (-18.3%), from €89,801 to €73,344
- Short-term financial debts -€9,555
no longer reported in 2024 (was €9,555)
- Trade debts +€2,124
up €2,124 (+16.9%), from €12,562 to €14,686
- Turnover -€131,650
no longer reported in 2024 (was €131,650)
- Purchases and services -€116,814
no longer reported in 2024 (was €116,814)
- Gross operating margin -€36,913
down €36,913, from €21,776 to -€15,137
- Taxes -€6,377
no longer reported in 2024 (was €6,377)
- Financial charges -€4,414
down €4,414 (-68.6%), from €6,434 to €2,020
of which Non-recurring financial charges: -€5,012
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,505 | €134,903 | -€24,601 | -15.4% |
| Fixed assets | 21/28 | €4,930 | €3,708 | -€1,222 | -24.8% |
| Tangible fixed assets | 22/27 | €3,540 | €2,318 | -€1,222 | -34.5% |
| Land and buildings | 22 | €2,227 | €1,479 | -€747 | -33.6% |
| Furniture and vehicles | 24 | €1,314 | €839 | -€474 | -36.1% |
| Financial fixed assets | 28 | €1,390 | €1,390 | = | 0.0% |
| Current assets | 29/58 | €154,574 | €131,195 | -€23,379 | -15.1% |
| Stocks and contracts in progress | 3 | €2,047 | €2,047 | = | 0.0% |
| Stocks | 30/36 | €2,047 | €2,047 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,562 | €110,877 | -€22,684 | -17.0% |
| Other amounts receivable | 41 | €133,562 | €110,877 | -€22,684 | -17.0% |
| Cash at bank and in hand | 54/58 | €843 | €52 | -€791 | -93.9% |
| Deferred charges and accrued income | 490/1 | €18,122 | €18,218 | +€97 | +0.5% |
| Total equity and liabilities | 10/49 | €159,505 | €134,903 | -€24,601 | -15.4% |
| Equity | 10/15 | €98,861 | €82,404 | -€16,456 | -16.6% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €7,200 | €7,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,801 | €73,344 | -€16,456 | -18.3% |
| Amounts payable | 17/49 | €60,644 | €52,499 | -€8,145 | -13.4% |
| Amounts payable within one year | 42/48 | €60,644 | €52,499 | -€8,145 | -13.4% |
| Financial debts | 43 | €9,555 | - | -€9,555 | |
| Credit institutions | 430/8 | €9,555 | - | -€9,555 | |
| Trade debts | 44 | €12,562 | €14,686 | +€2,124 | +16.9% |
| Suppliers | 440/4 | €12,562 | €14,686 | +€2,124 | +16.9% |
| Taxes, remuneration and social security | 45 | €38,527 | €37,813 | -€714 | -1.9% |
| Taxes | 450/3 | €36,527 | €37,813 | +€1,286 | +3.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Turnover | 70 | €131,650 | - | -€131,650 | |
| Goods, raw materials, services and sundry goods | 60/61 | €116,814 | - | -€116,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,661 | €1,222 | -€1,439 | -54.1% |
| Other operating charges | 640/8 | €4,874 | €5,651 | +€777 | +15.9% |
| Gross operating margin | 9900 | €21,776 | -€15,137 | -€36,913 | |
| Operating profit (loss) | 9901 | €14,242 | -€22,010 | -€36,252 | |
| Financial income | 75/76B | €6,563 | €7,637 | +€1,073 | +16.4% |
| Recurring financial income | 75 | €6,482 | €7,637 | +€1,154 | +17.8% |
| Non-recurring financial income | 76B | €81 | - | -€81 | |
| Financial charges | 65/66B | €6,434 | €2,020 | -€4,414 | -68.6% |
| Recurring financial charges | 65 | €645 | €1,244 | +€599 | +92.8% |
| Non-recurring financial charges | 66B | €5,788 | €776 | -€5,012 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €14,372 | -€16,393 | -€30,764 | |
| Income taxes | 67/77 | €6,377 | - | -€6,377 | |
| Profit (loss) for the period | 9904 | €7,995 | -€16,393 | -€24,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,995 | -€16,393 | -€24,388 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.